(a) There is hereby levied and imposed upon owners of places for eating a tax at the rate of one percent (1%) of gross receipts received for prepared food sold at retail by the owner on and after January 1, 2021.
(b) The owner of a place for eating may collect from a person who purchases prepared food or beverage, an amount of money equal to the tax imposed under this section on that owner related to that person’s purchase.
(c) The tax levied by this article shall be paid in addition to any and all other taxes and charges.
(d) In the event the prepared food is sold at retail on credit, an owner shall not be liable for payment of the tax imposed by this chapter on such a sale until he, she, they, or it receives payment for the sale.
(e) This tax shall not be imposed upon any unit of local government that sells prepared foods within a facility owned or operated by such unit of local government, if such sales are made directly by the unit of local government.
(Ord. No. 2020-04-3470; Ord. No. 2020-15-3481)